Audit 379498

U.S. Department of Education passed through State of Utah Board of Education 2025-001 Special Tests and Provisions – Annual Report Card, High School Graduation Rate Program: Title I Grants to Local Educational Agencies (84.010) Criteria: Title I grantees must report graduation data for all public high schools. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Context and Condition: The District did not maintain adequate documentation to support transfer codes used in the calculation of the four-year cohort graduation rate. We sampled students coded as transfers-out and found that 4 out of 10 lacked required supporting documentation, such as official records requests, enrollment verifications, or other evidence confirming a valid transfer. In the absence of sufficient documentation, the District is unable to substantiate that these students were properly excluded from the cohort. Cause: The deficiency appears to have resulted from inadequate internal controls over maintaining and retaining student records supporting cohort adjustments, including insufficient oversight of the documentation required for the use of transfer codes at one location. Effect: A potential failure in reporting accurate graduation data Questioned costs: No costs were questioned. Repeat Finding: No Statistically valid: Yes Recommendation: The District should strengthen controls over documentation and reporting of student transfers. This includes developing or enhancing procedures to ensure that all transfer codes are supported by verifiable records, maintaining those records in accordance with federal and state retention requirements, and periodically reviewing cohort data for completeness and accuracy. Views of responsible officials: The District has reviewed, updated, and trained staff on the process and internal controls related to record keeping for transfer students.